Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)

Schedule 1   Amendments

Part 3   Application and transitional provisions

182   Application of amendments of the Superannuation Guarantee (Administration) Act 1992

Application of the amendments

(1) The new Act applies in relation to a QE day that is 1 July 2026 or a later day.

(2) Without limiting subitem (1), the new Act applies to:

(a) payments of qualifying earnings to or for an employee by an employer on such a QE day that relate to work, labour or performance of duties before, on or after 1 July 2026; and

(b) arrangements for such payments that are made before, on or after 1 July 2026.

Saving of the old Act

(3) Despite the amendments made by this Schedule of the old Act, the old Act (as in force on the last day of a quarter ending before 1 July 2026) continues to apply on and after 1 July 2026 in relation to that quarter as if the amendments had not been made.

(4) Without limiting subitem (3), the old Act (as in force on the last day of a quarter ending before 1 July 2026) continues to apply on and after 1 July 2026 in relation to:

(a) a liability to pay superannuation guarantee charge relating to that quarter (whether the liability arose before, on or after 1 July 2026); or

(b) a related liability (whether the related liability arose before, on or after 1 July 2026).

Note: Paragraph (b) includes, for example, any additional superannuation guarantee charge under section 49 or Part 7 of the old Act relating to a liability to pay superannuation guarantee charge relating to a quarter ending before 1 July 2026.

(5) Despite subitem (3), section 23A of the old Act (as in force on 31 March 2026) continues to apply (as described in that subitem) only in relation to contributions made before 1 July 2026.

Note: This means the late payment offset will not be available for the quarter ending on 30 June 2026, or for offsetting contributions made on or after 1 July 2026 for an earlier quarter.